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Alaskan Fisheries, Inc., processes salmon for various distributors. Two departme

ID: 2652243 • Letter: A

Question

Alaskan Fisheries, Inc., processes salmon for various distributors. Two departments are involved— Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below:

Percent Completed

A total of 500,000 pounds of salmon were started into processing during July. All materials are added at the beginning of processing in the Cleaning Department.

  

Alaskan Fisheries, Inc., processes salmon for various distributors. Two departments are involved— Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below:

Explanation / Answer

Solution :- Statement of equivalent production (Weighted average costing method)

Units completed & transferred.

WIP ending units.

517000

16000

517000 (100 %)

16000 (100 %)

517000 (100 %)

14400 ( 90 %)

(Units completed & transferred = 33000 + 500000 - 16000 = 517000 units).

Conclusion :-

Particulars Input Equivalent units as to Materials Equivalent units as to Labor & Overhead

Units completed & transferred.

WIP ending units.

517000

16000

517000 (100 %)

16000 (100 %)

517000 (100 %)

14400 ( 90 %)

Equivalent units of work done in current period 533000 533000 531400
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